The Jazz Division of Heights Recording Corporation had the following results last year. Sales $10,000,000 Operating income $2,200,000 Total assets $4,000,000 Current liabilities $2,500,000 Management's target rate of return is 12% and the weighted average cost of capital is 9%. Its effective tax rate is 40%. Required: a. Calculate the return on investment (ROI). (Input answer as 00.00) b. Calculate the residual income